Agenda1. Budget Approval Timeline2. Enrollment Projections3. FY2018 Budget Update:               

Original Budget Presentation4. FY2018 Millage Rate (2017)

Appendix

June 13, 2017

Budget Approval Timeline

BOE Adopts FY2018 BudgetJune 13th *

Budget Approval Timeline

March 14th – Budget Primer, including Enrollment Projections and Initiatives

March 28th – Revenue and Allotment Projections

April 25th – Initial Budget Presentation

May 9th – BOE Adopts Tentative Budget

May 23rd – BOE Sets Millage Rate Hearings (if needed)

* June 27th Backup

3 | FY2018 Budget Update

FY2018 Enrollment Projections

Projected Enrollment 2 | FY2018 Enrollment Projections

FY2012 FY2013 FY2014 FY2015 FY2016 FY2017 FY2018 (P)Enrollment 27,789 28,251 28,274 28,332 28,466 28,807 29,130

 27,000

 27,500

 28,000

 28,500

 29,000

 29,500

Total Enrollment

Total Enrollment Growth 2 | FY2018 Enrollment Projections

FY2014 FY2015 FY2016 FY2017 FY2018 (P)Growth 23 58 134 341 323

 ‐

 50

 100

 150

 200

 250

 300

 350

 400

Total Enrollment Growth

FY2014 FY2015 FY2016 FY2017 FY2018 (P)% Growth 0.1% 0.2% 0.5% 1.2% 1.1%

0.0%

0.2%

0.4%

0.6%

0.8%

1.0%

1.2%

1.4%

Total Enrollment % Growth

K 1st 2nd 3rd 4th 5th 6th 7th 8th 9th 10th 11th 12thFTE 1,960 2,002 2,158 2,130 2,269 2,313 2,282 2,355 2,311 2,732 2,378 2,240 2,000

 ‐

 500

 1,000

 1,500

 2,000

 2,500

 3,000

Enrollment by Grade

FY2018 Original Budget Presentation

Projected General Fund Revenue 3 | FY2018 Budget Update

• $12.5m Increase• 5.2% Growth• $3.0m Austerity (QBE)• $500k Equalization Loss• 11% Equalization• $255.0m Total GF*

(millions)Note: FY2018 Projections Include No Change to 

the Current Millage Rate of 18.879

FY2017 FY2018 Change % Tentative FY18 Budget 

QBE Funding, net 146.4$          152.6$          6.2$            4.2% 152.7$           Austerity Reduction (3.0)               (3.0)               (0.0)            0.2% (3.0)                 Equalization Grant 27.9               27.4               (0.6)            ‐2.1% 27.4                Local Taxes 69.4               76.5               7.1              10.2% 74.7                Other Local Sources 1.7                 1.5                 (0.2)            ‐10.6% 1.5                  Total GF Revenue 242.5$          255.0$          12.5$         5.2% 253.3$           

*Excludes Grants and Transfers from Other Funds

$149.6 , 59%

$27.4 , 11%

$76.5 , 30%

QBE and Austerity, net Equalization Grant Local Revenue

Projected Expenditures: by Object GF 3 | FY2018 Budget Update

Fund:             General Fund

Function: Instruction

Object:                 Teacher

“The Board of Education will adopt the non‐appropriated budget at the aggregate level as its legal level of control (by fund type – i.e. governmental 

fund type).  The Board will continue to prepare and present the 

annual budget by fund type, fund, function and object for 

management control.”  Board Policy DB

A complete FY2018 General Fund Budget by Object is attached and available on the website

Projected Expenditures: by Function GF 3 | FY2018 Budget Update

Fund:             General Fund

Function: Instruction

Object:                 Teacher

“The Board of Education will adopt the non‐appropriated budget at the aggregate level as its legal level of control (by fund type – i.e. governmental 

fund type).  The Board will continue to prepare and present the 

annual budget by fund type, fund, function and object for 

management control.”  Board Policy DB

68%

7%

7%

6%

4%4%

2%

3%

Instruction Maintenance

School Administration Transportation

Pupil Services Improvement of Instructional Services

Media Services Other

Projected Expenditures: by Function GF 3 | FY2018 Budget Update

• $255.0m Budget*• $12.0m Increase• 4.9% Growth• 69% Instruction (5.0%)• 7% Maintenance (2.1%)

(millions)

FY17 Budget FY18 Budget  Change  % Tentative FY18 Budget 

Instruction 167.1$                175.4$                8.4$              5.0% 174.8$            Maintenance 17.7                     18.1                     0.4                2.1% 18.1                 School Administration 16.5                     17.2                     0.8                4.7% 17.2                 Transportation 14.3                     15.1                     0.8                5.5% 14.6                 Pupil Services 8.4                       9.2                       0.8                9.8% 8.8                   Improvement of Instruction 9.6                       9.9                       0.4                3.7% 9.8                   Media Services 4.4                       4.5                       0.1                3.3% 4.5                   Other 5.0                       5.4                       0.4                7.9% 5.4                   Total 243.0$                255.0$                12.0$           4.9% 253.3$            

*Excludes Grants and Transfers to Other Funds

Note: DOE has divided Improvement of Instruction into two functions for FY2018 (2210 & 2213)

Expenditure Comparison 3 | FY2018 Budget Update

69% 68% 67% 67%

4% 4% 4% 4%

6% 7% 5% 5%2% 2% 4% 4%

7% 6% 7% 7%6% 6% 5% 5%7% 7% 8% 8%

0%

20%

40%

60%

80%

100%

120%

FY18 PCSD Budget FY16 PCSD FY16 Comparables FY16 Statewide Average

Comparison of Expenditure Allocation

Instruction Pupil Services Improvement & Media General, Business, Central School Admin Transportation Maintenance

Note: DOE has divided Improvement of Instruction into two functions for FY2018 (2210 & 2213)

FY2018 Allotments: General Fund 3 | FY2018 Budget Update

Instruction56%

Special Education18%

School Administration7%

Media2%

Transportation10%

Pupil Services2%

Improvement of Instruction2%

Maintenance & Construction2%

Central & Other Support1% Business Services

0%

General Administration0%

71%Instruction

3,395 FY2018 Allotments

‐ Includes ‐

3,037 GF (89%) 239 SNP 82 ESEP Grants 37 Title I Grant 1 DHR Grant

General Fund PositionsInstruction 1,706  Special Education 555      School Administration 198      Media 66        Transportation 289      Pupil Services 49        Improvement of Instruction 75        Maintenance & Construction 50        Central & Other Support 24        Business Services 12        General Administration 12        Total General Fund Positions 3,037  

Projected Expenditures: by Object GF 3 | FY2018 Budget Update

Benefits$63.7m, 12.1% Increase

‐ Includes ‐$25.4m Healthcare, 9.1% Increase$24.8m Retirement, 24.8% Increase

$13.4m Other, 2.3% Increase

Salaries & Wages$156.6, 3.0% Increase

‐ Includes ‐No Furlough (AWC) Days

$2.5m Step Increase (1.4%, loaded)$3.6m Pay Raise (2.0%, loaded)

$1.4m Allotment Changes

$10.0 $12.0 $14.0 $16.0 $18.0 $20.0 $22.0 $24.0 $26.0 $28.0 

FY15 Actual FY16 Budget FY17 Budget FY18 Budget

Benefits

Health Insurance Retirement Other

$130.0 

$135.0 

$140.0 

$145.0 

$150.0 

$155.0 

$160.0 

FY15 Actual FY16 Budget FY17 Budget FY18 Budget

Salaries & Wages 

Projected Expenditures: by Fund 3 | FY2018 Budget Update

Fund:             General Fund

Function: Instruction

Object:                 Teacher

“The Board of Education will adopt the non‐appropriated budget at the aggregate level as its legal level of control (by fund type – i.e. governmental 

fund type).  The Board will continue to prepare and present the 

annual budget by fund type, fund, function and object for 

management control.”  Board Policy DB

FY2018 Original Capital Projects Budget

Capital Project Funds

• $21.7m Revenue$16.1m SPLOST Collections

$2.5m Capital Outlay Program

$2.9m SPLOST V Loan Principal

• $9.6m Expenditures

• $8.2m Bond Debt Service

• $90.5m Bond Debt (EOY)

• $13.1m Ending Fund Balance

3 | FY2018 Budget Update

FY2018 Original Budget 3 | FY2018 Budget Update

Governmental Fund Type

• $316.3m Total Budget‐ Includes ‐

• $259.1m GF Budget*

• $40.8m GF Fund Balance

$32.2m Unassigned

1.5 Months Expenditures

$8.6m SPLOST V Loan

• $15.6m Special Revenue Fund**

• $9.6m Capital Projects***

• $8.2m Bond Debt Service

• $15.6m School Nutrition Fund* Includes State General Fund Grants and Transfers

** State and Federal Grants, Local School Activity and Other*** Excludes Transfers for Debt Service and Band Equipment

(millions)

Note: DOE has divided Improvement of Instruction into two functions for FY2018 (2210 & 2213) Updated:  On the original version of this slide, presented to the BOE on June 13, 2017, the General Fund subtotals for General Administrative and Business Services were transposed.   Total expenditures remain unchanged.  The FY18 Summary Report and all other supporting documentation was correct.  The error only appeared on this side.  See Appendix for original version.

FY2018 Budget Initiatives 3 | FY2018 Budget Update

• Maintain 0 Furlough Days (AWC)• Step Increase $2.5m (1.5%, fully‐loaded)

• Compensation $3.6m (2.0%, fully‐loaded)

• Benefits $5.9m (10%, excluding above) PSERS TSA Match

• Student Achievement Block Scheduling ($804k, 11 allotments) Additional ESEP Support ($1.1m, 13 allotments 

and Contract Labor) Increase School‐based Stipends ($107k) Additional ESOL Support Learnzillion  KSU iTeach Collaboration $1.5m Textbooks (112% increase in 5 years)

• Safety & Security 14 SRO ($574k) Bus GPS Solution $600k Video Surveillance

• Transportation   27 Buses (Bus Replacement) 3 Activity Buses

• Technology $5.8m (108% increase in 5 years)

‐ Includes ‐ $2.7m PC/Projector Refresh $850k Network & Data Center

FY2018 Budget Initiatives

FY2018 Millage Rate

2017 M&O Millage Rate TimelineFY20184 | FY2018 Millage Rate

Millage Rate TimelineMillage to Remain 18.879 in FY2018

June 13th – Present Five‐Year History (FY2018 Budget)*June 22nd – Advertise Five‐Year History* (6/22 – 7/5) (3%) June 22nd – Issue Press Release* June 29th – Advertise 1st Public Hearing* (6/29 – 7/5)  July 6th – Advertise 2nd Public Hearing* (7/6 – 7/12) July 11th – Hold 1st Public Hearing (5:30pm)July 13th – Advertise 3rd Public Hearing* (7/13 – 7/19) July 18th – Hold 2nd Public Hearing (Called Meeting 6:00pm)July 25th – Hold 3rd Public Hearing (8:00am) July 25th – BOE Establishes Millage RateEarly‐August – Final Certification to Tax Commissioner Mid‐August – Collection Order by DOR 

* On Website 

Draft 2017 Millage Advertisement 4 | FY2018 Millage Rate

Thank You

Elementary School Projections Appendix: Enrollment Projections

Middle School Projections Appendix: Enrollment Projections

High School and Total Projections Appendix: Enrollment Projections

Projected QBE Austerity Reduction Appendix: FY2018 Budget Update

FY2018• $3.0 million• 0% Decrease

FY2017• $3.0 million• 64% Decrease

2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018Austerity $1.6 $3.4 $4.0 $4.0 $2.4 $2.1 $8.1 $16.2 $19.0 $20.1 $20.2 $19.4 $13.5 $8.3 $3.0 $3.0

 $‐

 $5.0

 $10.0

 $15.0

 $20.0

 $25.0

Historical Austerity Reductions(millions)

Projected Equalization Grant Appendix: FY2018 Budget Update

FY2018• $27.4 million• 2% Decrease

FY2017• $27.9 million• 7% Decrease

2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018Equalization $8.2 $10.3 $13.4 $13.5 $15.5 $20.7 $21.9 $16.3 $17.3 $21.2 $26.1 $35.0 $32.7 $30.0 $27.9 $27.4

 $‐

 $5.0

 $10.0

 $15.0

 $20.0

 $25.0

 $30.0

 $35.0

 $40.0

Historical Equalization Grant(millions)

FY2018 Allotments: All Funds Appendix: FY2018 Budget Update

Instruction50%

Special Education19%

Title I1%

School Administration6%

Media2%

School Nutrition Program7%

Transportation9%

Pupil Services1%

Improvement of Instruction2%

Maintenance & Construction2%

Central & Other Support1%

Business Services0% General Administration

0%

66%Instruction

Positions (All Funds)Instruction 1,706  Special Education 637      Title I 36        School Administration 198      Media 66        School Nutrition Program 239      Transportation 289      Pupil Services 49        Improvement of Instruction 75        Maintenance & Construction 50        Central & Other Support 25        Business Services 12        General Administration 12        Total Positions 3,395  

FY2018 Original Budget 3 | FY2018 Budget Update

Governmental Fund Type

• $316.3m Total Budget‐ Includes ‐

• $259.1m GF Budget*

• $40.8m GF Fund Balance

$32.2m Unassigned

1.5 Months Expenditures

$8.6m SPLOST V Loan

• $15.6m Special Revenue Fund**

• $9.6m Capital Projects***

• $8.2m Bond Debt Service

• $15.6m School Nutrition Fund* Includes State General Fund Grants and Transfers

** State and Federal Grants, Local School Activity and Other*** Excludes Transfers for Debt Service and Band Equipment

(millions)

Note: DOE has divided Improvement of Instruction into two functions for FY2018 (2210 & 2213) Updated:  On the original version of this slide, presented to the BOE on June 13, 2017, the General Fund subtotals for General Administrative and Business Services were transposed.   Total expenditures remain unchanged.  The FY18 Summary Report and all other supporting documentation was correct.  The error only appeared on this side.  See Appendix for original version.

Function Codes Appendix: Reference

1000 INSTRUCTIONInstruction includes activities dealing directly with the interaction between teachers and students. Teaching may be provided for students in a school classroom, in another location such as a home or hospital, and in other learning situations such as those involving co‐curricular activities. It may also be provided through some other approved medium such as television, radio, telephone, and correspondence. Included here are the activities of aides or classroom assistants of any type (clerks, graders, teaching machines, etc.) which assist in the instructional process.

2100 PUPIL SERVICESActivities designed to assess and improve the well‐being of students and to supplement the teaching process. Activities include guidance, counseling, testing, attendance, social work, health services, etc. Also include supplemental payments for additional duties such as coaching or supervising extracurricular activities.

2210 IMPROVEMENT OF INSTRUCTIONAL SERVICESActivities which are designed primarily for assisting instructional staff in planning, developing and evaluating the process of providing challenging learning experiences for students. These activities include curriculum development, techniques of instruction, child development and understanding, staff training and professional development.

2220 EDUCATIONAL MEDIA SERVICESActivities concerned with directing, managing and operating educational media centers. Included are school libraries, audio‐visual services and educational television.

2230 FEDERAL GRANT ADMINISTRATIONActivities concerned with the demands of Federal Programs grant management. Federal indirect Cost Charges should continue to be charged to 2300‐880.

2300 GENERAL ADMINISTRATIONActivities concerned with establishing and administering policy for operating the LUA. These include the activities of the members of the Board of Education. Local activities in interpretation of the laws and statutes and general liability situations are charged here, as are the activities of external auditors. Also recorded here are activities performed by the superintendent, administrative support personnel and deputy, associate, or assistant superintendent having overall administrative responsibility.

Function Codes Appendix: Reference

2400 SCHOOL ADMINISTRATIONActivities concerned with overall administrative responsibility for school operations. Included are activities of principals, assistant principals, full time department chairpersons and clerical staff.

2500 SUPPORT SERVICES ‐ BUSINESSActivities concerned with the fiscal operation of the LUA, including budgeting, financial and property accounting, payroll, inventory control, internal auditing and managing funds. Also included are purchasing, warehouse and distribution operations, and printing, publishing and duplicating operations.

2600 MAINTENANCE AND OPERATION OF PLANT SERVICESActivities concerned with keeping the physical plant open, comfortable, and safe for use, and keeping the grounds, buildings, and equipment in effective working condition and state of repair. This includes the activities of maintaining safety in buildings, on the grounds, and in the vicinity of schools. Property insurance expenditures are recorded in this function.

2700 STUDENT TRANSPORTATION SERVICEActivities concerned with the conveyance of students to and from school and trips to school activities. These activities include supervision of student transportation, vehicle operation, servicing and maintenance, bus monitoring and traffic direction. Transportation insurance expenditures are charged to this function.

2800 SUPPORT SERVICES ‐ CENTRALCentral Office activities other than general administration and business services. Included are personnel services, data processing services, strategic planning including research, development and evaluation on a system‐wide basis; and public relations activities, such as writing, editing and other preparation necessary to disseminate information to students, staff and the general public.

2900 OTHER SUPPORT SERVICESAll other support services not properly classified elsewhere in the 2000 series.

Function Codes Appendix: Reference

3100 SCHOOL NUTRITION PROGRAMActivities concerned with providing food to students and staff in a school or LUA. This service area includes the preparation and serving of regular and incidental meals or snacks in connection with school activities and delivery of food. Activities should be recorded in Fund 600 (School Nutrition Program) except when paid by federal funds from fund 100 on behalf of the food service operation due to a shortage of funds or by special arrangement.

3200 ENTERPRISE OPERATIONSActivities that are financed and operated in a manner similar to private business enterprises ‐ where the intent is to recover costs through user charges. Examples: LUA operated bookstore, cannery or freezer plant operation, stadium operation, etc.

3300 COMMUNITY SERVICES OPERATIONSActivities concerned with providing community services to students, staff or other community participants. Examples of this function would be the operation of a community swimming pool, a recreation program for the elderly, a child care center for working mothers, etc.

4000 FACILITIES ACQUISITION AND CONSTRUCTION SERVICESActivities concerned with the acquisition of land and buildings; renovating buildings; the construction of buildings and additions to buildings, initial installation or extension of service systems and other build‐in equipment; and improvements to sites.

5000 OTHER OUTLAYSOutlays which cannot be properly classified as expenditures, but require budgetary or accounting control. Transfers to other funds are recorded as 5000‐930.

5100 DEBT SERVICEOutlays to retire the long‐term debt (obligations in excess of one year) of the LUA. Included are payments of principal, interest and paying agents' fees. Interest on current loans (repayable within one year) is charged to function 2500.